Can I claim my college student depedent if she earned a lot

[raghuv]

I have a 22 year old college student. She lived at campus whole year and I paid for her fees and accommodation etc.

She interned and made good amount of money that she could have paid provided more than half her support but she did not.

Can I claim her as my dependent?

Thank you.

[DoninGA]

If she did not provide for over one-half of her own support then you may be able to claim her as a dependent under the Qualifying Child rules provided she meets all other requirements under the rules.

To be a Qualifying Child -

1. The child must be your son, daughter, stepchild, foster child, brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them.
2. The child must be (a) under age 19 at the end of the year, (b) under age 24 at the end of the year and a full-time student or (c) any age and permanently and totally disabled.
3. The child must have lived with you for more than half of the year. Temporary absences while away at college are considered living with you.
4. The child must not have provided more than half of his or her own support for the year.
5. If the child meets the rules to be a qualifying child of more than one person, you must be the person entitled to claim the child as a qualifying child.
6. The child must be a U.S. citizen or U.S., Canada or Mexico resident for some portion of the year.
7. The child must be younger than you unless disabled.

[xmasbaby0]

Living away at school is a "temporary absence" so you can say your dependent lived with you all year.   Since she is under the age of 24 and was a full-time student she can still be claimed as your qualifying child dependent, for whom you get the $500 credit for other dependents, education credits, possible earned income credit and if you are a single parent, head of household filing status.   On her own tax return she must say in MY INFO that she can be claimed as someone else's dependent.

WHO CAN I CLAIM AS A DEPENDENT?

You can claim a child, relative, friend, or fiancé (etc.) as a dependent on your 2024 taxes as long as they meet the following requirements:

Qualifying child

• They're related to you.
• They aren't claimed as a dependent by someone else.
• They're a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.
• They aren’t filing a joint return with their spouse.
• They're under the age of 19 (or 24 for full-time students).
• No age limit for permanently and totally disabled children.
• They lived with you for more than half the year (exceptions apply).
• They didn't provide more than half of their own support for the year.

[raghuv]

Thank you., But she earned enough to provide her own support but she didn't. Is there any income limit? She is a U.S citizen and my own daughter and full time student and qualify on all respects excepts she earned enough money to support herself but I provided her support.

[DoninGA · Accepted solution]

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@raghuv wrote:

Thank you., But she earned enough to provide her own support but she didn't. Is there any income limit? She is a U.S citizen and my own daughter and full time student and qualify on all respects excepts she earned enough money to support herself but I provided her support.

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The question reads did they provide over one-half of their support, Not could they.  Under the Qualifying Child rules income is not a factor.